You are considering hiring an apprentice
Hiring and funding an apprentice
An apprentice does not cost what the salary shows: pay depends on age and on the year of the contract, reliefs apply, and the company separately funds apprenticeship through a levy on its payroll. Cost the real figure before committing, then report the hire. 4 steps, from the pay scale to the pre-hire declaration.
Understand: the apprenticeship contract and what it requires of an employer
Cost it: the real cost of the apprentice, the training and apprenticeship levy
- Step 2 of 4
- Step 3 of 4
Report: the hire, through the pre-hire declaration, before the start date
The other paths
A different procedure, the same principle: the three pillars in order.
- You run a company subject to corporate tax
Filing and paying my company's corporate tax
UnderstandComputeFilePay12 steps - You invoice and file French VAT
Managing my company's VAT
UnderstandComputeFilePay11 steps - You file a personal French tax return
Filing my income tax return
UnderstandComputeFile12 steps - You are (or are becoming) a micro-entrepreneur
Succeeding as a micro-entrepreneur
UnderstandComputeFile12 steps - You are employing for the first time
Hiring my first employee
UnderstandComputeFile12 steps - You invoice business customers
Invoicing and getting paid
UnderstandComputeFilePay11 steps - You keep the accounts of a French company subject to corporation tax
Keeping and closing my accounts
UnderstandComputeFile12 steps - You are setting up your company, or wondering how to pay yourself
Choosing my status and paying myself
UnderstandComputeFile12 steps - You run a business and want to read your own accounts
Steering my business by the numbers
UnderstandComputeFile9 steps - You run payroll for your employees
Running my employees' payroll
UnderstandComputeFile12 steps - You are ending an employee's contract
Ending an employment contract
UnderstandComputeFile9 steps - You run a company subject to corporation tax, alone or at the head of a group
Optimising my group's corporation tax
UnderstandComputeFile12 steps - You hold financial investments
Investing and reporting my holdings
UnderstandComputeFile12 steps - You let an unfurnished property
Reporting my rental income
UnderstandComputeFile8 steps - You are looking to reduce your income tax
Reducing my income tax
UnderstandComputeFile7 steps - You are planning a transfer of assets, or settling an estate
Passing on my estate
UnderstandComputeFile6 steps - You are selling all or part of your shares in a company
Selling my shares in a company
UnderstandComputeFile6 steps - You let a furnished property by the night or by the week
Renting out a furnished holiday let
UnderstandComputeFile10 steps - You carry on a self-employed or business activity in France
Paying my business property tax (CFE)
UnderstandComputeFilePay11 steps - You practise a profession under the full-accounting regime
Reporting my professional (BNC) income
UnderstandComputeFile12 steps - You run a business under the simplified actual regime
Filing my simplified tax return package
UnderstandComputeFile11 steps - You file a tax return package under the full actual regime
Completing the schedules of my full tax return package
UnderstandComputeFile8 steps - You are selling a fixed asset held by your company
Reporting my business capital gains
UnderstandComputeFile7 steps - You run a company that holds, or is held by, other companies
Reporting my company's capital and subsidiaries
UnderstandComputeFile6 steps - You are buying a home and putting a loan application together
Buying a home and financing the loan
UnderstandComputeFile10 steps - You are selling a home or a plot of land
Selling a property and reporting the gain
UnderstandComputeFile4 steps - You are preparing your retirement
Preparing and drawing my pension
UnderstandComputeFile8 steps - You are setting up and registering your business
Registering my business and starting up
UnderstandComputeFile10 steps - You are an employee and want to understand what you are paid
Understanding my pay as an employee
UnderstandComputeFile7 steps - You employ someone at your home
Employing someone at home
UnderstandComputeFile4 steps - You are self-employed or a freelancer
Determining profit as a self-employed person
UnderstandComputeFile11 steps - You are self-employed, often for few clients
Social security cover as a self-employed person
UnderstandComputeFile7 steps - You receive unemployment benefit and are becoming self-employed
Starting a business out of unemployment
UnderstandComputeFile6 steps - You provide or commission construction work
Construction services and construction withholding tax
UnderstandComputeFile6 steps - You are hiring someone for the first time
Hiring your first employee in Germany
UnderstandComputeFile10 steps - You declare your income in Germany
Filing your income tax return
UnderstandComputeFile12 steps - You run a GmbH or UG
Taxing a GmbH and distributing profits
UnderstandComputeFile10 steps - You dismiss an employee or an employee leaves your business
Ending an employment relationship
UnderstandComputeFile8 steps - You let a flat or a house
Letting a property and paying tax on it
UnderstandComputeFile8 steps - You have received an assessment from the tax office
Challenging a tax assessment and deferring payment
UnderstandComputeFile8 steps - You are starting a sole proprietorship, a GmbH or a UG
Setting up and registering a business
UnderstandComputeFile10 steps - You inherit, make a gift or plan a succession
Paying tax on inheritances and gifts
UnderstandComputeFile10 steps - You supply goods or services to customers in other EU states
Handling VAT on business within the EU
UnderstandComputeFile9 steps - You run a trade business
Computing and filing trade tax
UnderstandComputeFile10 steps - You are preparing the start of your pension
Retiring
UnderstandComputeFile11 steps - Your company is insolvent or over-indebted
When the employer becomes insolvent
UnderstandComputeFile8 steps - You invest in shares, funds or savings accounts
Taxing and declaring investment income
UnderstandComputeFile7 steps - Your business temporarily runs out of work
Notifying and claiming short-time work
UnderstandComputeFile4 steps - You employ mini-jobbers or short-term temporary staff
Employing mini-jobbers and temporary help
UnderstandComputeFile7 steps - Your business reaches the employment quota
Employing severely disabled people
UnderstandComputeFile6 steps - You invoice with German VAT
Filing and paying German VAT
UnderstandComputeFile10 steps - You invest in securities, funds or crypto-assets, including through foreign intermediaries
Investing and declaring financial income
UnderstandComputeFile10 steps - You have set up an Srl and are closing its first financial year
The first tax return of an Srl
UnderstandComputeFile9 steps - You are a professional under the ordinary regime and your clients pay you net of withholding
Self-employed professional with withholding tax
UnderstandComputeFilePay11 steps - You have received a letter from the Agenzia delle Entrate and must decide what to do
Receiving a notice from the Revenue Agency
UnderstandComputeFilePay8 steps - You have lived abroad and are moving your residence to Italy to work
Moving back to Italy to work
UnderstandComputeFile8 steps - You run a business or hold a VAT number and sell to customers outside Italy
Selling abroad with Italian VAT
UnderstandComputeFile9 steps - You let a home you own
Renting out a property
UnderstandComputeFilePay12 steps - You are starting a business as a sole trader and aim for the flat-rate regime
Starting a business under the flat-rate regime
UnderstandComputeFilePay12 steps - You are an employer hiring for the first time
Hiring your first employee
UnderstandComputeFilePay11 steps - You run a sole proprietorship and are winding it up
Closing your business
UnderstandComputeFile8 steps - You are buying your home, perhaps with a mortgage
Buying a home in Italy
UnderstandComputeFile10 steps - You handle VAT for a small business under the ordinary regime
Managing VAT in a small business
UnderstandComputeFilePay11 steps - You are an heir settling a relative's estate
Handling an inheritance
UnderstandComputeFilePay8 steps - You are an employee checking your tax return
The employee's tax return
UnderstandComputeFile12 steps - You work as an autónomo and invoice with VAT
Managing VAT as a self-employed worker in Spain
UnderstandComputeFile7 steps - You are about to start working on your own account
Starting out as a self-employed worker in Spain
UnderstandComputeFile4 steps - You work as an autónomo under direct assessment
Paying income tax as a self-employed worker in Spain
UnderstandComputeFile6 steps - You sell goods or services to customers in other EU countries
Selling to other EU countries from Spain
UnderstandComputeFile6 steps - You are weighing staying self-employed against setting up a limited company
Choosing between self-employment and a company, and how each is taxed in Spain
UnderstandComputeFile8 steps - You pay salaries or freelancers' invoices with withholding
Paying an employee or a freelancer in Spain
UnderstandComputeFile6 steps